The final rule provides two additional safe harbors for the production of retirement plan disclosures via electronic media. The Treasury Department has its own regulations on the use of electronic media to send required employee benefit plan notices and elections., John Collins, Watch Out for Hidden Risks in 401(k) Plans, DALLAS BUS. Use the PDF linked in the document sidebar for the official electronic format. Follow the instructions and complete the fields shown on screen. Yes. The statute, ERISA section 404(c)(5), requires notices to be provided in order for the fiduciary protection to apply. Parallel Civil and Criminal Investigations. Goals, measures, and operating guidelines are listed in the annual Program Letter.